When any show of an entertainment has been suspended for reasons beyond the control of the Assessee/Proprietor, and where in consequence thereof, the spectators have been reimbursed the full value of >kj[k.M xtV ¼vlk/kkj.k½] 'kfuokj 13 tqykbZ] 2013 30 the tickets sold, the Assessee/Proprietor shall, after making reimbursement, submit the second and third foils of such tickets along with the respective counterfoils, to the authority prescribed in rule 3, within 24 hours from the time of suspension of the show, and claim for refund of the tax amount which he, on such tickets, has paid under clause (c) of sub-rule (1) of rule 13 and the said authority shall after making such enquiry as he may deem fit allow the claim by adjustment towards the amount payable under the said rule for another show or direct the Treasury Officer to make a refund of the amount. After the claim is allowed, the said authority shall make an endorsement on the order sheet in respect of serials and total number of such tickets of each class and the amount of tax refunded/adjusted. The refund payment order shall be in Form JENT- XIII:
Provided that the provisions of this rule shall not apply in respect of entertainments permitted to pay afixed sum in lieu of tax under rule 19.